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Anyone can push a dime through a solid sheet of rubber without knowing how he did it. The secret defies detection.

– Mike PercyThis trick is fool-proof. My nine year old can do it easily to the amazement of any adult in full daylight. Use a real glass not a plastic cup. The abruptness of the transition and the loud clink as the coin hits the bottom of the glass adds a lot to the drama. I've never met anyone who could figure out how it is done after extensive examination of the trick. The simplicity of this trick is what makes it attractive and opens the trick up to a vast amount of creative interpretation. Do what you want with it... it's fail-safe!
It isn't required, but a little slight of hand is a nice touch to make it look like you are actually placing the coin onto the rubber surface. If your not up to that level, just pre-load the coin, show it around (being careful not to allow anyone to touch the coin, then "poof," the coin passes through the solid rubber barrier. And if your not familiar with this classic trick—yes, the rubber sheet is solid—no hidden slits or weird pockets.
This is really a simple, easy neat and seemingly impossible trick. It took me a half hour to master.

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